Italy’s new VAT Group regime in front of the EU VAT grouping scheme

Abstract

Based on the Council Directive n. 2006/112/EC, the Italian Budget Law for 2017 has introduced in the d.P.R. 26 October 1972, n. 633, articles from 70-bis to 70-duodecies, regulating the VAT Group regime. The article aims to analyse such regulation and, in particular, to evaluate the conditions of access and the effects of the VAT Group regime, also minding the amendments made after the EUCJ’s decision on the so-called Skandia Case. Moreover, the article assesses the differences between the VAT Group and the VAT Group settlement regime.